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1994 (11) TMI 132 - SUPREME COURTWhether Kemicentine Vaginal Suppositories (KVS), a patent and proprietary medicine which contained the antibiotic chloramphenicol (CAF) was `chloramphenicol and its esters for oral and parenteral use' within the meaning of the Notification No. 116/69-C.E., dated 3-5-1969 as amended by the Notification No. 106/80-C.E., dated 19-6-1980 issued in exercise of powers conferred by sub-rule (1) of Rule 8 of Central Excise Rules, 1944? Held that:- Once it is found that a medicine falls in the category of parenteral medicine then the benefit cannot be denied because it falls in category of those medicines which are applied locally. Topical or medicines used for local absorption appear to be included in the word `parenteral'. In fact the definitions which have been extracted earlier do support the claim of the appellant that there are only two classifications of the medicines - one, which are known as enteral, that is which passed through an alimentary canal and other parenteral which extends to all other medicines which are not enteral. The subsequent classification of the medicines used locally for convenience cannot take it away from the main and the broader classification of it being parenteral. Appeal succeeds and is allowed. The question raised by the appellant is decided by saying that the suppositories produced by the appellant were covered in the Notification No. 106/80-C.E., dated 19th June 1980 and, therefore, were entitled for total exemption.
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